Mike89

If a pension death benefit is paid as a triv comm lump sum to a beneficiary within two years of the deceased members date of death, but is then returned and repaid outside the two year period, do we need to apply the special tax charge? Or should we treat it based on the original date of attempted payment? Any help will be appreciated- [name removed by admin]

A child pension record has been ceased due to the member leaving full time education - the leave date has been reported on the last RTI FPS sent to HMRC. The child pensioner is now requesting the pension be reinstated - can the same record be reinstated even though the leave date has been sent via the RTI FPS. Or, must a new record be created. Kind regards, Mike